Tailgates for pick-up trucks are often used to load and unload cargo to be transported in a pick-up truck bed. Additionally, they often act as a work surface for those individuals whom perform construction, maintenance, and lawn care work among others. Tailgates generally have a non-uniform surface and do not provide fastening elements configured to receive various tools, work pieces, or accessories. These uneven surfaces may make rolling or pushing cargo difficult. Moreover, the non-uniform surfaces may make for a poor work surface and offer few attachment points when one is attempting to secure a work piece to the tailgate.